GloBE Country Guide: Spain


Status Draft Law
Law‘Draft Law establishing a supplementary tax to ensure minimum taxation for multinational groups and large domestic groups’ of December 20, 2023.
Effective DateAccounting periods beginning on or after December 31, 2023
IIRYes (2024)
UTPRYes (2025)
QDMTTYes (2024)
Filing DeadlinesStandard
Safe HarboursYes – Transitional CbCR Safe Harbour, Transitional UTPR Safe Harbour, Agreed International QDMTT Safe Harbour

  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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